STRATEGY STUDIO / PUBLIC DATA EXPLORER

GRANDPARENTS ASSOCAITON OF EDGARTON CHRISTIAN ACADEMY A NJ NON PROFIT: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
GRANDPARENTS ASSOCAITON OF EDGARTON CHRISTIAN ACADEMY A NJ NON PROFIT (EIN 26-3446433)
Tax period
2021-07-01 to 2022-06-30
Filed
2023-05-11
IRS object ID
202321319349307867
Schema version
2021v4.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2023-05-11T20:47:47-04:00ReturnTs
Tax Period End2022-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN204215760PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1FRANK A VALLA & COBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 394AddressLine1Txt
CityNEWFIELDCityNm
State AbbreviationNJStateAbbreviationCd
ZIP08344ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2021-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN263446433EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1GRANDPARENTS ASSOCIATION OFBusinessNameLine1Txt
Business Name Line2EDGARTON CHRISTIAN ACADEMYBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlGRANBusinessNameControlTxt
Phone8566977300PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1212 CATAWBA AVENUE PO BOX 646AddressLine1Txt
CityNEWFIELDCityNm
State AbbreviationNJStateAbbreviationCd
ZIP08344ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMARY ALIMENTIPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone8566977300PhoneNum
Signature2023-05-10SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstMARYPersonFirstNm
Person LastALIMENTIPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKATHLEEN A VALLAPreparerPersonNm
PTINP00780485PTIN
Phone8566973355PhoneNum
Preparation2023-05-11PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMARY ALIMENTIPrincipalOfficerNm
Gross Receipts$138,266GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2008FormationYr
Legal Domicile StateNJLegalDomicileStateCd
Activity Or MissionORGANIZATION'S PRIMARY EXEMPT PURPOSE IS TO RAISE FUNDS WHICH WILL PROVIDE DONATIONS TO EDGARTON CHRISTIAN ACADEMY FOR EDUCATIONAL PURPOSES.ActivityOrMissionDesc
Voting Members Governing Body3VotingMembersGoverningBodyCnt
Voting Members Independent3VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers50TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$7,530PYContributionsGrantsAmt
CY Contributions Grants$7,323CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$38PYInvestmentIncomeAmt
CY Investment Income$28CYInvestmentIncomeAmt
PY Other Revenue$100,416PYOtherRevenueAmt
CY Other Revenue$80,056CYOtherRevenueAmt
PY Total Revenue$107,984PYTotalRevenueAmt
CY Total Revenue$87,407CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$104,281PYOtherExpensesAmt
CY Other Expenses$100,216CYOtherExpensesAmt
PY Total Expenses$104,281PYTotalExpensesAmt
CY Total Expenses$100,216CYTotalExpensesAmt
PY Revenues Less Expenses$3,703PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$12,809CYRevenuesLessExpensesAmt
Total Assets BOY$24,464TotalAssetsBOYAmt
Total Assets EOY$11,655TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$24,464NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$11,655NetAssetsOrFundBalancesEOYAmt
MissionORGANIZATION'S PRIMARY EXEMPT PURPOSE IS TO RAISE FUNDS WHICH WILL PROVIDE DONATIONS TO EDGARTON CHRISTIAN ACADEMY FOR EDUCATIONAL PURPOSES.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$1,340ExpenseAmt
DescTO PROVIDE GRADUATION GIFTS TO EIGHTH GRADE AND KINDERGARTEN CLASS MEMBERSDesc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$84,651ExpenseAmt
DescTO PROVIDE MONIES TO EDGARTON CHRISTIAN ACADEMY TO USE FOR THE EDUCATIONAL BENEFIT OF ITS STUDENTS. THESE MONIES ARE USED TO PURCHASE SUPPLIES AND OTHER ITEMS NEEDED BY THE SCHOOL THAT ARE NOT OFFSET BY TUITION RECEIVED.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$85,991TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesYes (true)GamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredfalseScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members3GoverningBodyVotingMembersCnt
Independent Voting Member3IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersYes (true)MembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldNJStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonLISA BUSCHAM JAMISONPersonNm
Phone8568254562PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13212 CLIFFSIDE DRIVEAddressLine1Txt
CityVINELANDCityNm
State AbbreviationNJStateAbbreviationCd
ZIP08361ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorInd
MARY ALIMENTI
PRESIDENT2.00Yes (X)$0$0$0
MELISSA KNAPP
VICE-PRESIDE2.00Yes (X)$0$0$0
ROSEMARY ANGELO
TRUSTEE$0$0$0Yes (X)
CAROLYN TOBOLSKI
SECRETARY2.00Yes (X)$0$0$0
JOSEPH BONONCINI
TRUSTEE$0$0$0Yes (X)
MARIE VIGGIANO
TRUSTEE$0$0$0Yes (X)
GRACE USCIFERI
TREASURER2.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Membership Dues$6,215MembershipDuesAmt
All Other Contributions$1,108AllOtherContributionsAmt
Total Contributions$7,323TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$28TotalRevenueColumnAmt
Related Or Exempt Func Income$28RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$170FundraisingGrossIncomeAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$170TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Gaming Gross Income$130,745GamingGrossIncomeAmt
Gaming Direct Expenses$50,859GamingDirectExpensesAmt

Net Income From Gaming NetIncomeFromGamingGrp

FieldValueIRS element (for citing)
Total Revenue Column$79,886TotalRevenueColumnAmt
Related Or Exempt Func Income$79,886RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$87,407TotalRevenueColumnAmt
Related Or Exempt Func Income$79,914RelatedOrExemptFuncIncomeAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$11,275TotalAmt
Management And General$11,275ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$2,950TotalAmt
Management And General$2,950ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
TRANSFER TO ECA$84,651$84,651
GRADUATION GIFTS$1,340$1,340

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$100,216TotalAmt
Program Services$85,991ProgramServicesAmt
Management And General$14,225ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$24,464BOYAmt
EOY$11,286EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
EOY$369EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$24,464BOYAmt
EOY$11,655EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$24,464BOYAmt
EOY$11,655EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$24,464BOYAmt
EOY$11,655EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$24,464BOYAmt
EOY$11,655EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$12,809ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,285CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,093CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$8,297CurrentTaxYearMinus2YearsAmt
Current Tax Year$7,323CurrentTaxYearAmt
Total$19,998TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$126,324CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$108,010CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$83,004CurrentTaxYearMinus2YearsAmt
Current Tax Year$130,943CurrentTaxYearAmt
Total$448,281TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$128,609CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$110,103CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$91,301CurrentTaxYearMinus2YearsAmt
Current Tax Year$138,266CurrentTaxYearAmt
Total$468,279TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$468,279PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$128,609CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$110,103CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$91,301CurrentTaxYearMinus2YearsAmt
Current Tax Year$138,266CurrentTaxYearAmt
Total$468,279TotalAmt
FieldValueIRS element (for citing)
Public Support CY5091.00000PublicSupportCY509Pct
Public Support PY5091.00000PublicSupportPY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Investment Income PY0.00000InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule G IRS990ScheduleG

Gaming Information GamingInformationGrp

FieldValueIRS element (for citing)
Volunteer Labor BingofalseVolunteerLaborBingoInd
Volunteer Labor Pull TabsfalseVolunteerLaborPullTabsInd
Gross Revenue Other Gaming$130,745GrossRevenueOtherGamingAmt
Cash Prizes Other Gaming$30,120CashPrizesOtherGamingAmt
Non Cash Prizes Other Gaming$14,120NonCashPrizesOtherGamingAmt
Oth Direct Expnss Other Gaming$6,619OthDirectExpnssOtherGamingAmt
Volunteer Labor Other GamingfalseVolunteerLaborOtherGamingInd
Gross Revenue Total Gaming$130,745GrossRevenueTotalGamingAmt
Cash Prizes Total Gaming$30,120CashPrizesTotalGamingAmt
Non Cash Prizes Total Gaming$14,120NonCashPrizesTotalGamingAmt
Oth Direct Expnss Total Gaming$6,619OthDirectExpnssTotalGamingAmt
Direct Expense Summary Gaming$50,859DirectExpenseSummaryGamingAmt
Net Gaming Income Summary$79,886NetGamingIncomeSummaryAmt
FieldValueIRS element (for citing)
States Where Gaming ConductedNJStatesWhereGamingConductedCd
LicensedYes (true)LicensedInd
License Suspended EtcfalseLicenseSuspendedEtcInd
Gaming With NonmembersfalseGamingWithNonmembersInd
Member Of Other EntityfalseMemberOfOtherEntityInd
Individual With BooksLISA B JAMISONIndividualWithBooksNm

Persons With Books US Address PersonsWithBooksUSAddress

FieldValueIRS element (for citing)
Address Line13212 CLIFFSIDE DRIVEAddressLine1Txt
CityVINELANDCityNm
State AbbreviationNJStateAbbreviationCd
ZIP08361ZIPCd
FieldValueIRS element (for citing)
Cntrct With3rd Prty For Game RevfalseCntrctWith3rdPrtyForGameRevInd
Charitable Distribution RqrfalseCharitableDistributionRqrInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 1, PART I, LINE 6ALL FUNDRAISING AND GAMING EVENTS ARE ORGANIZED AND OPERATED BY VOLUNTEERS AND MEMBERS OF THE ASSOCIATION.
FORM 990, PAGE 6, PART VI, LINE 6THE ASSOCIATION CONSISTS OF MEMBERS WHO ARE INTERESTED IN AND HAVE A CONCERN WITH THE CONTINUATION OF ELEMENTARY EDUCATION IN A CHRISTIAN ENVIRONMENT. THE MEMBERS ORGANIZE AND OPERATE FUNDRAISING EVENTS TO PROVIDE MONIES TO ECA FOR THIS PURPOSE.
FORM 990, PAGE 6, PART VI, LINE 7ATHE MEMBERS ELECT OFFICERS YEARLY IN AN OPEN ELECTION AT ONE OF ITS GENERAL MEETINGS.
FORM 990, PAGE 6, PART VI, LINE 11BNO REVIEW WAS OR WILL BE CONDUCTED.
FORM 990, PAGE 6, PART VI, LINE 19GOVERNING DOCUMENTS ARE AVAILABLE TO PUBLIC IN WRITING UPON REQUEST.